Application for Extension of Time OMB No. 1545-0074 Form 2350 To File U.S. Income Tax Return Department of the Treasury Internal Revenue Service For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment See instructions on page 3. 2007 Please Your first name and initial Last name Your social security number print or type. If a joint return, spouse’s first name and initial Last name Spouse’s social security number File by the due Home address (number and street) date for filing City or town, province or state, and country (including postal or ZIP code) your return. Please fill in the Return Label at the bottom of this page. 1 I request an extension of time until to file my income tax return for the calendar year 2007, or other tax year ending , because my tax home is in a foreign country and I expect to qualify for special tax treatment by meeting the “bona fide residence test” or the “physical presence test” (see instructions). 2 Were you previously granted an extension of time to file for this tax year? Yes No 3 Will you need additional time to allocate moving expenses? Yes No 4a Date you first arrived in the foreign country b Date qualifying period begins ; ends c Your foreign home address d Date you expect to return to the United States Note. This is not an extension of time to pay tax. Full payment is required to avoid interest and late payment charges. 5 Enter the amount of income tax paid with this form 5 Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form. Signature of taxpayer Date Signature of spouse Date Signature of preparer other than taxpayer Date Please fill in the Return Label below with your name, address, and social security number. The IRS will complete the Notice to Applicant and return it to you. If you want it sent to another address or to an agent acting for you, enter the other address and add the agent’s name. (Do not detach) We have approved your application. We have not approved your application. Notice to However, we have granted a 45-day grace period to . This grace period is Applicant considered a valid extension of time for elections otherwise required to be made on a timely return. We have not approved your application. After considering the above information, we cannot grant your request for an extension of time to file. We are not granting a 45-day grace period. To Be We cannot consider your application because it was filed after the due date of your return. Completed by the IRS Other Director Date (Please print or type) Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name. Taxpayer’s social security number Return Label Number and street (include suite, room, or apt. no.) or P.O. box number Spouse’s social security number City or town, province or state, and country (including postal or ZIP code) Agents: Always include taxpayer’s name on Return Label. For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 11780H Form 2350 (2007) Form 2350 (2007) Page 3 It’s Convenient, E-file Using Your Personal Computer Safe, and Secure or Through a Tax Professional Refer to your tax software package or tax preparer for ways to file IRS e-file is the IRS’s electronic filing program. You can get an electronically. Be sure to have a copy of last year’s tax return — you extension of time to file your tax return by filing Form 2350 will be asked to provide information from the return for taxpayer electronically. You will receive an electronic acknowledgment once verification. If you wish to make a payment, you can pay by you complete the transaction. Keep it with your records. Do not send electronic funds withdrawal (see page 4) or send your check or in Form 2350 if you file electronically. money order to the address shown under Where To File below. If you think you may owe tax and wish to make a payment, you may pay by electronic funds withdrawal. For details, see Paying by File a Paper Form 2350 Electronic Funds Withdrawal on page 4. If you wish to file on paper instead of electronically, fill in the Form 2350 and mail it to the address shown under Where To File below. General Instructions Purpose of Form “Out of the country” means that on the regular due date of your return, either (a) you live outside the United States and Puerto Rico Use Form 2350 to ask for an extension of time to file your tax return and your main place of work is outside the United States and Puerto if you need the time to meet either the bona fide residence test or Rico, or (b) you are in military or naval service outside the United the physical presence test to qualify for the foreign earned income States and Puerto Rico. If you qualify as being “out of the country,” exclusion and/or the foreign housing exclusion or deduction. you will still be eligible for the extension, even if you are physically present in the United States or Puerto Rico on the regular due date Form 2350 does not extend the time to pay taxes. If you of the return. You do not have to file a form to get the 2-month do not pay the amount due by the regular due date (April extension because you were out of the country. But you will have to 15, 2008, for a calendar year return), you will owe interest attach a statement to your tax return explaining how you qualified. CAUTION and may be charged penalties. For details, see Filing Your Tax Return that begins on this page. Where To File If you need more time to file but do not expect to meet the bona fide residence or the physical presence test, file Form 4868, File Form 2350 either by mailing it to the Department of the Application for Automatic Extension of Time To File U.S. Individual Treasury, Internal Revenue Service, Austin, TX 73301-0215, or by Income Tax Return. giving it to a local IRS representative or other IRS employee. If we give you more time to file and later find that the Period of Extension statements on this form are false or misleading, the extension is null and void. You will owe the late filing If you are given an extension, it will generally be to a date 30 days CAUTION penalty explained on page 4. after the date on which you expect to meet either the bona fide residence test or the physical presence test. But if you must allocate Note. If you file your return after the regular due date, you cannot moving expenses (see Pub. 54), you may be given an extension to have the IRS figure your tax. 90 days after the end of the year following the year you moved to the foreign country. Who Should File Gift or generation–skipping transfer (GST) tax return (Form 709). You should file Form 2350 if all three of the following apply: An extension of time to file your 2007 calendar year income tax return also extends the time to file Form 709 for 2007. However, it 1. You are a U.S. citizen or resident alien. does not extend the time to pay any gift or GST tax you may owe 2. You expect to qualify for the foreign earned income exclusion for 2007. To make a payment of gift or GST tax, see Form 8892. If and/or the foreign housing exclusion or deduction by meeting either you do not pay the amount due by the regular due date for Form the bona fide residence test or the physical presence test but not 709, you will owe interest and may also be charged penalties. If the until after your tax return is due. donor died during 2007, see the instructions for Forms 709 and 8892. 3. Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Filing Your Tax Return You may file Form 1040 any time before the extension expires. Additional Information Form 2350 does not extend the time to pay taxes. If you do not Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, pay the amount due by the regular due date, you will owe interest. has a detailed discussion of the foreign earned income exclusion, You may also be charged penalties. the foreign housing exclusion and deduction, the bona fide residence Interest. You will owe interest on any tax not paid by the regular test, and the physical presence test. You can get Pub. 54 from most due date of your return. This is April 15, 2008, for a 2007 calendar U.S. embassies and consulates or by writing to: National Distribution year return even if you qualify for the 2-month extension because Center, P.O. Box 8903, Bloomington, IL 61702-8903. You can also you were out of the country. The interest runs until you pay the tax. download Pub. 54 (and other forms and publications) from the IRS Even if you had a good reason for not paying on time, you will still website at www.irs.gov. owe interest. Late payment penalty. The penalty is usually 1⁄ 2 of 1% of any tax When To File (other than estimated tax) not paid by April 15, 2008 (for a calendar File Form 2350 on or before the due date of your Form 1040. For a year return), or June 16, 2008, if you have 2 extra months to file your 2007 calendar year return, this is April 15, 2008. However, if you return because you were “out of the country.” It is charged for each have 2 extra months to file your return because you were “out of the month or part of a month the tax is unpaid. The maximum penalty is country” (defined later), file Form 2350 on or before June 16, 2008. 25%. You might not owe this penalty if you have a good reason for You should file Form 2350 early enough so that if it is not approved, not paying on time. Attach a statement to your return, not to the you can still file your return on time. Form 2350, explaining the reason. Form 2350 (2007) Page 4 Late filing penalty. A penalty is usually charged if your return is filed not owe the penalty if you have a good reason for filing late. Attach after the due date (including extensions). It is usually 5% of the tax a statement to your return, not Form 2350, explaining the reason. not paid by the regular due date for each month or part of a month your return is late. Generally, the maximum penalty is 25%. If your How to claim credit for payment made with this form. When you return is more than 60 days late, the minimum penalty is $100 or the file Form 1040, enter any income tax payment (line 5) sent with Form balance of tax due on your return, whichever is smaller. You might 2350 on Form 1040, line 69. Specific Instructions Name, Address, and Social Security Physical presence test. To meet this test, you must be a U.S. citizen or resident alien who is physically present in a foreign country Number (SSN) (or countries) for at least 330 full days during any 12-month period. Enter your name, address, and SSN. If you plan to file a joint return, Tax home. Generally, your tax home is your regular or main place of include your spouse’s name and SSN in the same order they will business or post of duty regardless of where you maintain your appear on your return. Do not abbreviate the country name. family home. If you do not have a regular or main place of business Line 1. If you plan to qualify for the bona fide residence test, enter because of the nature of your work, then your tax home is the place the date that is one year and 30 days (90 days if allocating moving where you regularly live. expenses) from the 1st day of your next full tax year (from January 1, Foreign country. A foreign country is a country other than the 2008, for a calendar year return). If you plan to qualify under the United States or any of its possessions or territories. physical presence test, enter the date that is twelve months and 30 days (90 days if allocating moving expenses) from your first full (24 Signature and Verification hour) day in the foreign country. This form must be signed. If you plan to file a joint return, both of Line 4a. Enter the day, month, and year of your arrival in the foreign you should sign. If there is a good reason why one of you cannot, country. the other spouse may sign for both. Attach a statement explaining Line 4b. The beginning date of the qualifying period is the first full why the other spouse cannot sign. (24 hour) day in the foreign country, usually the day after arrival. The Others who can sign for you. Anyone with a power of attorney can ending date is the date you will qualify for special tax treatment by sign. But the following can sign for you without a power of attorney. meeting the physical presence or bona fide residence test. ● Attorneys, CPAs, and enrolled agents. Line 4c. Enter the physical address where you are currently living in ● A person in a close personal or business relationship to you who the foreign country. is signing because you cannot. There must be a good reason why Line 4d. Date you expect to return to the United States. If you have you cannot sign, such as illness or absence. Attach an explanation. no planned date, leave this line blank. Bona fide residence test. To meet this test, you must be a U.S. Notice to Applicant and Return Label citizen who is a bona fide resident of a foreign country (or countries) for You must complete the Return Label to receive the Notice to an uninterrupted period that includes an entire tax year. A U.S. resident Applicant. We will use it to tell you if your application is approved. alien who is a citizen or national of a country with which the United Do not attach the notice to your return—keep it for your records. States has an income tax treaty in effect also may meet this test. If the post office does not deliver mail to your street address, enter your P.O. box number instead. How To Make a Payment With Your Extension Paying by Electronic Funds Withdrawal the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve You can e-file Form 2350 and make a payment by authorizing an issues related to the payment. electronic funds withdrawal from your checking or savings account. Note. This is your written copy of the electronic funds withdrawal Check with your financial institution to make sure that an electronic authorization you made to have the amount you owe withdrawn. funds withdrawal is allowed and to get the correct routing and Keep it for your records. account numbers. If you owe tax and wish to have the money electronically Paying by Check or Money Order withdrawn from your account, you will be asked to make the ● When paying by check or money order with Form 2350, see following declaration: Where To File on page 3. I authorize the U.S. Treasury and its designated Financial Agent to ● Make your check or money order payable to the “United States initiate an ACH electronic funds withdrawal entry to the financial Treasury.” Do not send cash. institution account indicated for payment of my federal taxes owed, and the financial institution to debit the entry to this account. To ● Write your social security number, daytime phone number, and revoke a payment, I must contact the U.S. Treasury Financial Agent “2007 Form 2350” on your check or money order. at 1-888-353-4537 no later than 2 business days prior to the payment ● Do not staple or attach your payment to the form. (settlement) date. I also authorize the financial institutions involved in Privacy Act and Paperwork Reduction Act Notice. We ask for the You are not required to provide the information requested on a form information on this form to carry out the Internal Revenue laws of the that is subject to the Paperwork Reduction Act unless the form displays a United States. We need this information to determine your eligibility for valid OMB control number. Books or records relating to a form or its an extension of time to file your individual income tax return. If you instructions must be retained as long as their contents may become choose to apply for an extension of time to file, you are required by material in the administration of any Internal Revenue law. Generally, tax Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the returns and return information are confidential, as required by section information requested on this form. Under section 6109, you must 6103. disclose your social security number (SSN). Routine uses of this The average time and expenses required to complete and file this form information include giving it to the Department of Justice for civil and will vary depending on individual circumstances. For the estimated criminal litigation, and to cities, states, and the District of Columbia for averages, see the instructions for your income tax return. use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to If you have suggestions for making this form simpler, we would be enforce federal nontax criminal laws, or to federal law enforcement and happy to hear from you. See the instructions for your income tax return. intelligence agencies to combat terrorism. If you fail to provide this information in a timely manner, or provide incomplete or false information, you may be liable for interest and penalties.
Pages to are hidden for
"2002 Form 2350 Application For Extension Of Time To File U.S. Income Tax Return"Please download to view full document